Calder Pastoral Pty Ltd (Calder) is a large agricultural conglomerate with two subsidiaries: Desmond Downs Pty Ltd which runs a number of cattle stations in outback Western Australia and ARG Pty Ltd (ARG) a rural supplies company for which it generally sells franchises but sometimes operates directly. Not long after the installation of its new accounting system in November 2021, Calder's long-standing CFO (Ava McMaster) died suddenly and has yet to be replaced, leaving other members of the senior leadership team to undertake her duties as best they can. Calder has also experienced considerable staff turnover in its accounts payable department, including the departure of the accounts payable manager in October 2021, causing some delays in the processing of payments. In December 2021 the Australian Taxation Office (ATO) undertook a desk audit and raised a number of issues but to date, no assessment has been issued. Calder's tax advisers are following up on these matters. . As part of its cost-cutting program, Calder has decided to abolish its internal audit department from 1 April 2022, 3 months before year-end. Required With reference to relevant audit standards: 1. identify the issues that would influence the scope of the audit engagement 2. explain the likely impact of each issue on the audit plan